Form for suspending the use of e-invoice issued by the Ministry of Finance

This post introduces the latest form of suspending the use of e-invoices and more information on the procedure, and process of informing the suspension of the use of e-invoices.

Form for suspending the use of e-invoices by the Ministry of Finance

Form for suspending the use of e-invoice No. 04-1/CC issued with the Decree No. 91/2022/ND-CP

NAME OF SUPERIOR AGENCY

NAME OF ISSUING AGENCY

___________

No:                  /TB-..

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

________________________

(Location and date)

 

Notice

On suspending the use of invoices

______________

 

Pursuant to the Law on Tax administration No. 38/2019/QH14 dated June 13, 2019;

Pursuant to Article 34, the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to Article 1,  the Government’s Decree No. ..../2022/ND-CP of ... amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration;

Pursuant to the Decision No.../QD-CT/CCT date....of the Department of Taxation/Sub-department of Taxation...on the enforcement of tax administration-related administrative decisions decision on tax administration by suspending the use of invoices;

...(Name of issuing agency for enforcement)...inform the stoppage of use of invoices for ...(Name of taxpayer)...

Tax code: ................

Headquarter: ................

Reasons for suspending the use of invoices ...

Pursuant to the data stored at the tax agencies or data of other authorized agencies (if any), a number of unused invoices at the issuing time of enforcement decision, including:

No.

Type of invoice

Number of form

Number of invoice

From

To

Notes:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A taxpayer who uses invoices from the issuing date of enforcement decision which takes effect (date) is considered to use illegal invoices (except for the case that taxpayers use invoices in accordance with arising time.

Receivers:

- ... (Taxpayer's name)... (For Implementation);

- Customs agency (if any);

- Department/Group..... (For implementation);

- The website of the General Department of Taxation;

- The website of the Department of Taxation;

- .........;

- Archives: .....

HEAD OF ISSUING AGENCY

(Sign and full name)

 

 

When does the state agency have notice for suspending the use of e-invoices?

In accordance with Clause 3, Article 34, Decree No. 126/2020/ND-CP, enforcement by the measure of suspending the use of invoices for taxpayers is subject to enforcement of tax administration-related administrative decisions. Competent agencies shall take responsibility for decisions on enforcement by the measure of suspending the use of invoices.

Within that, the decision on enforcement by the measure of suspending the use of invoices must clearly state:

  • The ground(s) for issuance of the decision;
  • Payer’s name, address, and tax identification number of the enforced taxpayer;
  • Reasons for suspending the use of invoices;
  • Types, codes, serial numbers of invoices suspended from use, and date of suspension.
suspending the use of e-invoice

The process and procedure for suspending the use of invoices are as follows:

- The concerned tax office shall post the decision and the notice of suspension of the use of invoices on the tax sector’s website or publish it in the mass media within 24 hours after the issuance of such a decision.

- While applying the measure of suspending the use of invoices, the tax office shall not receive dossiers of announcement of issuance of invoices of, assign codes, for e-invoices with tax offices’ code, and issue or sell invoices to, the taxpayer subject to enforcement (except the case specified at Point d, Clause 4, Article 34, Decree 126/2020).

The tax office shall issue a decision on termination of the application of the measure of suspending the use of invoices, enclosed a notice of resumption of use of invoices.

Right on the day of issuance of the decision on termination of the application of the measure of suspending the use of invoices, the tax office shall post the such decision on the tax sector’s website or publish them in the mass media within 24 hours after the issuance of the decision.

In case the measure of suspending the use of invoices is being applied and the taxpayer files a written request for resumption of use of invoices in order to have sources for payment of salaries to its/his/her workers and expenses for ensuring uninterrupted production and business activities:

The tax office shall permit the taxpayer to use invoices by each payment provided that the latter immediately pays at least 18% of the turnover on the used existing invoice to the state budget

Pursuant to Clause 4 Article 34 of the Decree No. 126/2020/ND-CP.

Here is the form for suspending the use of e-invoices and relevant information.

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